The following data is available for Wheels 'N Spokes Repair Shop for 2016: Repair technicians' wages $360,000 Fringe benefits 80,000 Overhead 60,000 $500,000 The desired rofit margin is $40 per labor hour. The material loading charge is 40% of invoice cost It is estimated that 5,000 labor hours will be worked in 2016. Total In January 2016, Wheels 'N Spokes repairs a bicycle that uses parts of $180. Its material loading charge on this repair would be Select one: a. $180. O b. $72. c. $252 O d. $108